The HS code for leather shoes in China is 6403590090 — Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear.
MFN duty 8% VAT 13% Temporary rate - Consumption tax 0% Chinese customs wording: 皮革制外底的皮革面其他鞋靴
| HS code | Description (official English) | Chinese customs wording | MFN | VAT | Detail |
|---|---|---|---|---|---|
| 6403590090 | Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear | 皮革制外底的皮革面其他鞋靴 | 8% | 13% | Open |
| HS code | Description (official English) | MFN | VAT | Detail |
|---|---|---|---|---|
| 6405101000 | Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of composition leather | 12% | 13% | Open |
| 6403190090 | Other sports footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather | 10% | 13% | Open |
| 6403190010 | Other sports footwear with uppers of leather of wild animals | 10% | 13% | Open |
| 6403519190 | Short boots with outer soles of leather and uppers of leather of wild animals, inner soles length less than 24cm (other than sports footwear) | 8% | 13% | Open |
| HS code | Description (official English) | Declarations | MFN | VAT | Detail |
|---|---|---|---|---|---|
| 6403990090 | Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear | 657 | 8% | 13% | Open |
| 6403590090 | Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear | 193 | 8% | 13% | Open |
| 6402992900 | other footwear with uppers of plastics( including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) | 82 | 10% | 13% | Open |
| 6403919990 | Short boots with uppers of leather of other wild animals, covering the ankle, outer soles of rubber or plastic or composition leather, other than sports footwear | 43 | 8% | 13% | Open |
| 6403911990 | Short boots with uppers of leather of other wild animals covering the ankle but lower than calf, outer soles of rubber or plastic or composition leather, of inner soles length less than 24cm, other than sports footwear | 43 | 8% | 13% | Open |
The most specific Chinese customs tariff line for leather shoes is 6403590090 — Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear. China applies a most-favoured-nation (MFN) import duty of 8% and value-added tax of 13% on this line.
Yes. Other official tariff lines in the same area of the schedule cover leather shoes: 6405101000 (Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of composition leather); 6403190090 (Other sports footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather); 6403190010 (Other sports footwear with uppers of leather of wild animals). The right code depends on the specific form, material and end use, so check the product description against each line.
In Chinese import declaration records whose product descriptions match "leather shoes", the most frequently used 10-digit line is 6403990090 — Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear, used in 657 records in our sample.
Classification follows the Harmonized System: leather shoes falls under heading 6403 and statistical line 6403590090. Chinese customs wording for this line is “皮革制外底的皮革面其他鞋靴” (English: Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear). Classification is decided by China Customs on the basis of the goods as presented.
Product name: leather shoes (皮鞋). This page is generated from the Chinese customs tariff schedule and from a corpus of real import declarations, and is provided for reference only. Search related product names.